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ANALISIS PENERAPAN TAX PLANNING SEBAGAI UPAYA MENINGKATKAN EFEKTIVITAS PEMBAYARAN PAJAK PENGHASILAN BADAN PADA PT.ULTRAJAYA MILK INDUSTRY,TBK

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ABSTRACT TAX PLANNING IMPLEMENTATION ANALYSIS AS EFFORT IMPROVEMENT PAYMENT EFFECTIVENESS OF INCOME TAX ON PT.ULTRAJAYA MILK INDUSTRY TRANDING & COMPANY By: Selpia Simatupang Nim: 1332150 Tax Planning is a great way that can be used by a company to follow tax regulation accorcing to current tax law. The tax planning can increase effectivity of foud usage for the company, and that the same time. This research was conducted in PT.Ultrajaya Milk Industry. The purpose of the research was conducted to know the application of Tax Planning, To know the effectiveness of tax payment, and To know the implementation of Tax Planning policy on the effectiveness of corporate income tax payment. The research methode used is descriptive method, which done by collecting, analizing, and preserv in according to the central researc problem, so it can give a clear perspective upon the reseach object and conclude the research. The data obtainet werw thwn analized by quantitative methode such us the numbers. To obtain such data, the reseacher use the tecnique of collecting data trough field research by way of docomentation research after the collected data, processed to computations the company’s income after tax reconcilitation. Based on the research result, we can conclude that there was a saving on the tax cost Rp.207.985.022.795 with a percentage rate of 25%. And the level in income from the company before Tax Planning Rp.917.397.811.263 and after Tax Planning 709.412.788.468. Keyword: Efektivity, Tax Planning, Corporate Income Tax